August 8, 2019

S. Scott Crump
Chairman of Executive Committee
Stratasys Ltd.
7665 Commerce Way
Eden Prairie, Minnesota 55344

       Re: Stratasys Ltd
           Form F-20 for the fiscal year ended December 31, 2018
           Filed on March 07, 2019
           File No. 001-35751

Dear Mr. Crump:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form F-20 filed March 07, 2019

Notes to consolidated financial statements
Note 10. Commitments and Contingencies
Contingencies, page F-32

1.    We note that you disclose the Patent Law-Based Claim initiated on
November 23, 2017 on
      page F-32, and you indicate that you reject the claims that serve as a
basis for the
      proceeding and intend to vigorously defend these claims. In accordance
with ASC 450-
      20-50, please revise future filings to clearly disclose the following
information for your
      loss contingencies: (1) the amount or range of reasonably possible losses
in addition to the
      amounts accrued or (2) a statement that the reasonably possible losses
cannot be estimated
      or are not material to your financial statements.
2.    We note that the Company is a party to various other legal proceedings,
the outcome of
      which, in the opinion of management, will not have a significant adverse
effect on the
      financial position or profitability of the Company. With a view toward
future disclosure,
 S. Scott Crump
Stratasys Ltd.
August 8, 2019
Page 2
         please explain why you have omitted the statement of cash flows or
revise future filings to
         reference this financial statement.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Becky Chow, Staff Accountant, at (202) 551-6524 or Craig
Wilson,
Senior Assistant Chief Accountant, at (202) 551-3226 with any questions.



                                                              Sincerely,
FirstName LastNameS. Scott Crump
                                                              Division of
Corporation Finance
Comapany NameStratasys Ltd.
                                                              Office of
Information Technologies
August 8, 2019 Page 2                                         and Services
FirstName LastName